2017 - 2018 Graduate Catalogue 
    
    Apr 16, 2024  
2017 - 2018 Graduate Catalogue [ARCHIVED CATALOG]

AC 530. Accounting Theory (3)


This course covers the development of accounting theory, the conceptual framework, and international accounting. It also addresses topics in financial accounting theory including, but not limited to, the concept of income, the income statement, the balance sheet and the statement of cash flows, equity, and financial reporting disclosure requirements.